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http://repository.kln.ac.lk/handle/123456789/12188
Title: | Recognition of Bearer Plants under Biological Asset or PPE |
Authors: | Rathnayake, N.O.P. Perera, H.A.P.L. |
Issue Date: | 2016 |
Publisher: | Department of Accountancy, University of Kelaniya |
Citation: | Rathnayake, N.O.P. & Perera, H.A.P.L. 2016. Recognition of Bearer Plants under Biological Asset or PPE. Case Studies in Accounting “Bridging the Gap”, 03: pp. 46-47. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. |
Abstract: | Flora Exotics (Private) Limited (“Company”) is a limited liability company incorporated and domiciled in Sri Lanka. The principal activity of the company is to grow and export horticultural products engendered from tissues of exotic plants. The company is operating under Plantation sector. It was observed and understood that the company is not recognizing their mother plants in the financial statements which are the most valuable asset that generate the future economic benefits to the company. Therefore this case study elaborates how these mother plants should be recognized in the financial statements. |
URI: | http://repository.kln.ac.lk/handle/123456789/12188 |
Appears in Collections: | Volume 03 - 2016 |
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